Incentives


IRS Code 179 states that for lighting systems,a deduction of $0.30 per square foot can be taken if the lighting system employs dual switching (ability to switch roughly half the lights off and still have fairly uniform light distribution) and reduces installed lighting power by at least 25% from values specified in specific cited tables in ASHRAE Standard 90.1-2001. As lighting power reductions climb from 25% to 40%, the deduction is increased proportionally, up to $0.60 for a 40% power reduction (plus the dual switching). Warehouse lighting must reach a 50% deduction to qualify for the full tax credit. For more information contact us or visit www.lightingtaxdeduction.org/tax_deduction.html

The Small Business Energy Efficiency Grant is sponsored by the Pennsylvania Department of Environmental Protection and provides up to 25% of the cost of the project, up to $25,000. To qualify, the project must reduce annual energy consumption by 20% and cut annual energy costs by at least $1,000. Both of these metrics are attainable with an LED lighting retrofit. The other stipulation is that the business must be a for-profit entity with 100 employees or less. For more information visit: PGWorks